Charles II, 1670 & 1671: An Act for an Additionall Excise upon Beere, Ale and other Liquors.

Statutes of the Realm: Volume 5, 1625-80. Originally published by Great Britain Record Commission, s.l, 1819.

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Citation:

'Charles II, 1670 & 1671: An Act for an Additionall Excise upon Beere, Ale and other Liquors.', in Statutes of the Realm: Volume 5, 1625-80, ed. John Raithby( s.l, 1819), British History Online https://prod.british-history.ac.uk/statutes-realm/vol5/pp704-706 [accessed 23 November 2024].

Reasons for the present Grant.

Additional Duty to commence the 24th June 1671; to continue for Six Years from the said 24th June 1671.

The Commons assembled in Parlyament as an Aid to your most excellent Majestie whose weighty and urgent Affaires require and extraordinary Supply towards the dischargeing of your Majesties great Debts, have given and granted and doe hereby give and grant unto your most excellent Majestie the severall additionall Rates and Dutyes of Excise herin after mentioned, And doe most humbly beseech your Majestie that it may be enactted And bee it enactted by the Kings most excellent Majestie by and with the advice and consent of the Lords Spirituall and Temporall and Commons in this present Parlyament assembled and by the authority of the same That from and after the fower and twentyeth day of June which shall bee in the yeare of our Lord one thousand six hundred and seaventy one there shall be throughout your Majestyes Kingdome of England, Dominion of Wales and Towne of Berwicke upon Tweede raised, leavyed, collectted and paid unto your Majestie your Heires and Successors dureing the space and terme of six yeares from the fower and twentyeth day of June aforesaid and noe longer for Beere, Ale, Sider and other Liquors herein after expressed by way of Excise over and above all other Dutyes Charges and Impositions by any former Actt or Actts sett and imposed and in manner and forme following (that is to say)

The Rates.



For every Barrell of Beere or Ale of above six shillings the Barrell brewed by the Common Brewer or any other person or persons who doe or shall sell or tapp out Beere or Ale publiquely or privately to be paid by the said Como[m]on Brewer or by such other person or persons respecttively as aforesaid and soe proportionally for a greater or lesse quantity nine pence	ix d
For every Barrell of Beere or Ale of six shillings the Barrell or under brewed by the Common Brewer or any other person or persons, who doth or shall sell or tapp out Beere or Ale publiquely or privately to be paid by the said Common Brewer, or by such other person or persons respecttively as aforesaid and soe proportionably for a greater or lesse quantity Three pence.	iii d
For all Sider and Perry made and sold by Retaile upon every Hogshead to be paid by the Retailer thereof and soe proportionably for a greater or lesse measure One shilling and three pence	is. iii d
For all Metheglin or Mead, sold whether by Retaile or otherwise to be paid by the maker thereof for every Gallon One halfe penny	ob
For every Barrell of Beere commonly called Vinegar Beare brewed or made to be sold Six pence.	vi. d
For every Gallon of Strong water or Aqua vite made and sold to be paid by the maker thereof One penny	id
For every Barrell of Beare or Ale imported from beyond the Seas and soe proportionably for a greater or lesse quantity to be paid by the Importers before landing Three shillings.	iii s
For every Tunn of Syder or Perry imported from beyond the Seas and soe proportionably for a greater or lesser quantity to be paid by the Importer before landing Fower pounds	iiij l
For every Gallon of Low Wines of the first Extracttion made of any kinde of imported Wine or Sider or other Materials imported to be paid by the Maker or Seller Two pence	ii d
For every Gallon of Coffee made and sold to be paid by the makers thereof Two pence	ii d
For every Gallon of Chocolate, Sherbet, and Tea made and sold to be paid by the makers thereof Eight pence	viii d

II. Persons chargeable by any former Law, liable to additional Rates.

Defaults of Entries or Payments; Penalty.

And bee it further enactted by the authority aforesaid That all and every the Common Brewers and Retailers of Ale and Beere and all and every other person and persons lyeable to and chargeable with the payment of any Excise or new Impost upon Beere [or (fn. 1) ] Ale or other exciseable Liquors by vertue of any former Law of Excise now in force shall alsoe be lyable to and charged with the payment of the additionall Rates and Dutyes hereby imposed, which said additionall Rates and Dutyes shall be collectted leavyed and paid in the same manner and the persons lyable to and chargeable with the payment thereof shall in case of negclectt or default of Entry or Payment, or in case of any other negclectt or offence tending to defraude his Majestie or any of his Officers Farmers or Collecttors of the Dutyes or Rates hereby imposed be alsoe subjectt to the like Proceedings Judgements and Executions and shall likewise incurr the same Penalties Fines and Forfeitures as he or they his or their Heires Executors or Administrators should or might have beene subjectt to, or ought to have incurred for the non payment of any former Duty of Excise or for the like offence committed against any former Law of Excise now in force.

III. Allowances to Brewers, &c. for Waste, not to be greater than as given by former Laws.

What such Allowances are.

Provided alwayes and it is hereby declared and enactted That nothing in this Actt contained shall be understood to give any Coo[m]mon Brewer or Retailer or other person lyable to, and chargeable with the payment of Excise by vertue of any former Law now in force any further or other allowances for waste by filling or leakeage then by the said former Lawes are given. Any thing in this present Actt contained to the contrary notwithstanding. Which said allowances are hereby declared to be three Barrells in every three and twenty Barrells of Beare returned by the Gauger whether strong or small, And two Barrells in every two and twenty Barrells of Ale returned by the Gauger whether strong or small, and soe after that rate and noe more for a greater or lesser quantity and are in full compensation for all such wasts or other losses or dammages whatsoever, Any repetition of the said allowances in severall Actts to the contrary notwithstanding.

IV. Commissioners, Sub-commissioners, or Farmers may compound for Duty.

Provided alsoe That it shall and may be lawfull to and for the Coo[m]missioners and Sub Como[m]issers of Excise respecttively within their Division, and to and for the severall and respecttive Farmers of Excise within the Limitts of their severall and respecttive Farmers to compound for these new Dutyes with all and every person and persons who by brewing his or their Beare and Ale contrary to the forme of this Statute shall be lyable to pay the new Dutyes herein before imposed and that from time to time and in such manner and forme as may be most for the advantage and improvement of the Receipts thereof, Any thing herein before contained to the contrary notwithstanding.

V. Forfeitures, Offences, and all Appeals, to be determined as by former Laws.

And bee it further enactted by the authoritie aforesaid That all forfeitures and offences made and committed against this Actt or any Clause Article or Sentence herein contained, and all Appeales shall be heard adjudged and determined by such person and persons and in such manner and forme as the like forfeitures and offences against the former Lawes of Excise are thereby appointed to be heard and determined and not otherwise.

VI. Commissioners, &c. to exercise the same Powers as in respect of former Duties.

And moreover That all Coo[m]mis?ers and Sub Como[m]is?ers of Excise all Coo[m]missers of Appeales Justices of Peace Constables and all other Officers and Ministers whatsoever shall have use and exercise the same Jurisdicttion Power and Authoritie whether it be Judiciall or Ministeriall for the better ordering collectting leavying and secureing the new Dutyes and the additionall Rates and Dutyes hereby imposed as he or they could have had used or exercised for the better ordering collecting leavying or secureing, any former Rates or Dutyes of Excise whatsoever.

VII. How Penalties to be employed.

And it is further declared and enactted That all Fines Penalties and Forfeitures which shall be incurred by reason of any offence committed against this Actt shall be imployed one moyety thereof to the use of the Kings Majestie his Heires and Successors, another moyety thereof to him or them that shall or will informe or sue for the same.

VIII. Justices of Peace, Commissioners, &c. may mitigate, &c. Penalties, so as the same be not made less than Double the Duty besides Costs.

Provided neverthelesse That it shall and may be lawfull to and for the Justices of Peace Como[m]issers of Excise or any two of them, or their Sub Coo[m]missers respecttively from time to time where they shall see cause to mitigate compound or lessen any Fine Forfeiture or Penalty which shall be incurred by, reason of any offence coo[m]mitted against this Actt or against any other Actt of Excise now in force as they in their discretions shall thinke fitt. and that every such mitigation and payment thereupon made shall be a sufficient discharge of such penaltyes and forfeitures to the persons soe offending, soe as by such mitigation the same be not made lesse then double the value of the Duty of Excise, which should or ought to have beene paid besides the reasonable costs and charges of such Officer or Officers or others as were imployed therein to be allowed unto them by the said Justices or Commissioners, Any thing in this Actt contained to the contrary notwithstanding.

IX. Foreign exciseable Liquors not to be landed till Entry made and Duty paid.

Warrants for landing or delivering such Liquors to be signed; Penalty.

And for the better leavying [and collecting (fn. 2) ] the Dutyes of Excise upon all such Forreigne and imported Liquors for which Excise ought to be paid It is further enactted by the authoritie aforesaid That noe such Forreigne or imported Liquors shall be landed or putt on shoare before due Entry be first made thereof with the Officer or Collecttor appointed for the Excise in the Port or Place where the same shall be imported, or before the Duty of Excise due and payable for the same shall be fully satisfyed and paid. And that every Warrant from any Officer or Officers of the Customs for the landing or delivering of any such forreigne Liquors shall be signed by the Hand of the said Officer or Collector of the Excise in the said Port or Place respecttively upon paine that all such forreigne Liquors as shall be landed, or putt on shore or delivered contrary to the true intent and meaning of this Actt or the value thereof shall be forfeited and lost, one moyety thereof to the Kings Majestie, the other moyety to him or them who shall or will seize informe or sue for the same to be recovered of the Importer or Proprietor thereof.

X. Persons inhabiting where there is a common Brew house lending their private Brewing Vessels, or suffering any Ale, &c. to be brewed therein, except for their Families;

Penalty £50 Limitation of Prosecutions.

And for the [better (fn. 2) ] prevention of such Frauds as are dayly practtised to defeate his Majesty of the Dutyes of Excise which ought to be paid for Ale and Beere It is further enactted by the authority aforesaid That if any person or persons inhabiting in any Market Towne or in any Citty or Towne corporate or parts adjoyning to any Citty or Towne corporate where there is or shall be a common Brewhouse haveing and lawfully useing any private Brewing vessells for the brewing and makeing of Beere or Ale to be spent and consumed in his or their private Familyes shall permitt and suffer any Beere Ale or Worts to be brewed therein in their respecttive Houses Outhouses or other Place thereunto adjoyning other then for their respecttive Familyes, Servants, Labourers or to other persons by way of Charity Hospitality or Free guift, or shall lend out any of their Brewing vessells other then which are moveable and unfixt to be made use of by any other person or persons not being of his or their Family for the brewing of Beere or Ale for the use [of (fn. 2) ] any other person or persons then such person or persons shall forfeite for every such Offence the summe of fifty pounds to be recovered by Bill, Plaint or other Information in any Court of Record, and the prosecution of such Acttion to beginne within six moneths after the Fact committed and to be tryed within the County where the said Offence is committed and not elsewhere wherein noe Essoyne Protecttion or Wager in Law to bee allowed. And one moyety of such Forfeiture to bee to the Kings most excellent Majesty his Heires and Successors, and the other moyety to him or them that shall informe and sue for the same.

XI. Retailer mixing small Beer with strong;

Penalty; Justices, &c. may summon Evidence; Persons summoned refusing to give Evidence, Exception; Penalty.

And for the avoiding of Frauds and Deceipts by reason of brewing of Beere Ale or Worts of an extraordinary strength and afterwards mixeing the same with small Beere Ale or Worts after the Gauge thereof taken Bee it further enactted by the authority aforesaid That noe Retailer of Beere or Ale shall after the receipt thereof from the common Brewer mixe any Beere Ale or Worts of extraordinary strength with any small Beere, Ale or Worts in any Vessell or Tub containing three Gallons or more upon paine to forfeite for every Barrell soe mixt double the Duty of Excise for strong Beere or Ale and soe proportionably for any greater quantity to be heard adjudged and determined before the Justices of the Peace and Coo[m]missers respecttively as is done in other cases before them upon breach of the Lawes of Excise and all Forfeitures for the same shall be leavyed and disposed as by those Lawes are directed and appointed, And the said Justices and Coo[m]missioners respecttively are hereby impowered and authorized to sumu[m]on Evidence for discovery thereof other then the partie or partyes accused, and upon refusall or neglectt of any person soe summoned to give Evidence when he and they shall be thereunto required every such person soe refuseing shall forfeite and loose for every such Offence any Summe of Money not exceeding forty shillings to be imposed and leavyed, recovered and disposed as other Penaltyes against the said Lawes for the better collectting and recovering the Duty of Excise.

XII. Proviso for Retailers selling Ale or Beer at higher Prices than heretofore appointed.

And provided alsoe and bee it further enactted That noe Inne keeper Victtualler or other Retailer of Beere or Ale shall at any time hereafter dureing the continuance of this Actt be sued impleaded or molested by any Indicttment Information or popular Acttion or otherwise for selling or uttering any Beere or Ale at any other or higher prices then the prices heretofore limitted and appointed, Any thing in this Act or any other Law or Statute to the contrary notwithstanding.

XIII. In Actions for executing Act, General Issue.

Double Costs.

Provided alwayes and bee it enactted That if any person or persons shall at any time be sued or prosecuted for any thing by him or them done in pursuance or execution of this Actt he or they shall and may pleade the generall Issue and give this Actt in Evidence for their defence, And if upon the Tryall a Verdictt shall passe for the Defendant or Defendants or the Plaintiffe or Plaintiffes be non suited then every such Defendant or Defendants shall recover his and their double Costs.

XIV. Writs of Certiorari not allowed.

Provided alsoe and bee it enactted That noe Writt or Writts of Certiorari shall supercede Execution or other Proceedings upon any Order or Orders made by the Justices aforesaid in pursuance of this Actt, but that Execution and other Proceedings shall and may be had and made thereupon any such Writt or Writts or Allowance thereof notwithstanding.

XV. Duty to be repaid upon Exportation.

Provided alwayes and bee it enactted That the Excise of the Liquors chargeable and payable by this Actt shall be re-allowed and repaid to the Exporter for such part thereof as shall be exported as Merchandize to be spent beyond the Seas, Any thing herein contained to the contrary notwithstanding.

XVI. Commencement of Act.

Provided alwayes [and be it enacted (fn. 3) ] That this Actt and all the powers matters and things therein contained and every of them shall beginne and commence from the fower and twentyeth day of June One thousand six hundred and seaventy one and not sooner. Any Usage or Law to the contrary notwithstanding.